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1、CHAPTER3THEACCOUNTINGCYCLE:CAPTURINGECONOMICEVENTSOVERVIEWOFBRIEFEXERCISES,EXERCISES,PROBLEMS,ANDCRITICALTHINKINGCASESBriefLearningExercisesTopicObjectivesSkillsB.Ex.3.1Theaccountingcycle1,2,5,9,10AnalysisB.Ex.3.2Recordingtransactions3–5AnalysisB.Ex.3.3Recordingtransact
2、ions7,8AnalysisB.Ex.3.4Debitandcreditrules3,8AnalysisB.Ex.3.5Changesinretainedearnings3,6AnalysisB.Ex.3.6Realizationandmatchingprinciples6,7AnalysisB.Ex.3.7Revenuerealization6,7Analysis,judgmentB.Ex.3.8Expenserecognition6,7Analysis,judgmentB.Ex.3.9Revenuerealization6,7A
3、nalysisB.Ex.3.10Matchingprinciple6,7AnalysisLearningExercisesTopicObjectivesSkills3.1Accountingterminology1–10Analysis3.2Thematchingprinciple6,7Communication,analysis3.3Journalandledgerrelationships2–5Analysis3.4Preparingatrialbalance9Analysis3.5RealWorld:AppleComputerN
4、et6,8Analysisincomeandowners’equity3.6Accountingequationrelationships2–6Analysis3.7Accountingequationrelationships2–6Analysis,communication3.8Revenue,expenses,anddividends4,6–8Analysis3.9Financialstatementeffects3,6,7Analysis3.10Preparingatrialbalance3,5,8,9Analysis3.11
5、Preparingatrialbalance3,5,8,9Analysis3.12Preparingatrialbalance3,5,8,9Analysis3.13Analyzingtransactions3,6,8Analysis3.14Analyzingtransactions3,6,8Analysis3.15RealWorld:HomeDepot,Inc.1–3,7,10Communication,analysisUsinganannualreport©TheMcGraw-HillCompanies,Inc.,2012Overv
6、iewProblemsLearningSetsA,BTopicObjectivesSkills3.1A,BRecordingjournalentriesand3–5Communication,judgmentidentifyingtheireffectsontheaccountingequation3.2A,BRecordingjournalentriesand3–8Analysis,judgment,identifyingtheireffectsonthecommunicationaccountingequation3.3A,BRe
7、cordingjournalentriesand3–8Communication,judgment,identifyingtheireffectsontheanalysisaccountingequation3.4A,BTheaccountingcycle1–10Analysis,communication3.5A,BTheaccountingcycle1–10Analysis,communication3.6A,BShortcomprehensiveproblem7–9Analysis,communication3.7A,BShor
8、tcomprehensiveproblem3–9Analysis,communication3.8A,BAnalyzingtheeffectsoferrors3,8AnalysisCriticalThinkingCase
